Irregularidades que motivaram as rejeições das contas de governo do poder executivo dos municípios goianos: uma análise de 2019 a 2021

Abstract

This study aims to identify the main irregularities that led to the rejection of government accounts in municipalities in the state of Goiás between 2019 and 2021. To achieve this, utilizing documentary, descriptive, and applied research methods, all accountability processes from the executive power of the 246 municipalities were accessed through the system of the Tribunal de Contas dos Municípios do Estado de Goiás (State Court of Audit of Goiás). Only municipalities with significant irregularities resulting in the rejection of their government accounts were included. By compiling all irregularities, analyses were conducted for each of the six regions of Goiás over the entire period studied, as well as a general analysis covering all municipalities in the state during the same timeframe. The results indicated that the main contributing factors were failure to submit required documents to the court of audit, discrepancies in balances between documentations, irregularities in opening additional credits, non-compliance with legal/constitutional limits, registration of liabilities without cash availability, cancellation of amounts without justification of the triggering event, and budget deficits. Comparisons with other studies also demonstrated the prevalence of these types of irregularities in municipalities across Brazil.